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DECISION No

DECISION No. 35/2001/QD/BTC OF APRIL 18, 2001 STIPULATING THE PRICE DIFFERENCE COLLECTION RATES APPLICABLE TO A NUMBER OF IMPORT GOODS ITEMS

THE MINISTER OF FINANCE

Pursuant to the Prime Minister�s Decision No. 46/2001/QD-TTg of April 4, 2001 on the management of goods export and import in the 2001-2005 period

After consulting with the concerned ministries and at the proposal of the General Director of Tax;

DECIDES:

Article 1.- To stipulate the price difference collection rates to be applied to a number of import goods items prescribed in Appendices I and II to this Decision.

The price difference collection rates for import goods items prescribed in Article 1 of this Decision shall be calculated upon the import prices. The import prices serving as basis for the collection of price differences shall be determined according to current regulations on import tax calculation prices in the Law on Export Tax and Import Tax and other documents detailing the implementation of that Law. The time for calculation and time limits for payment of import goods� price differences shall comply with the provisions on the time for calculation and time limits for payment of import tax.

Article 2.- The commodity codes under the Import Tariff, applicable to the goods items being subject to price difference collection stipulated in Appendices I and II issued together with this Decision shall not apply to all goods items under such Headings and codes, but only to the goods items clearly named in Appendices I and II, issued together with this Decision.

Article 3.- The collected amounts of import goods� price differences of the goods items mentioned in Appendices I and II, issued together with this Decision, shall be remitted into the Export Assistance Fund according to the provisions in the Prime Minister�s Decision No. 195/1999/QD-TTg of September 27, 1999 on the setting up and use of the Export Assistance Fund.

Article 4.- The price difference collection rates prescribed in Appendix I to this Decision shall take effect and apply to import goods declarations submitted to customs offices as from May 1, 2001. The price difference collection rates prescribed in Appendix II to this Decision shall take effect and apply to import goods declaration to be submitted to customs offices as from January 1, 2002.

For the Minister of Finance

Vice Minister
LE THI BANG TAM

APPENDIX I

LIST OF GOODS ITEMS SUBJECT TO PRICE DIFFERENCE COLLECTION AS FROM MAY 1, 2001

(Issued together with the Finance Minister�s Decision No. 35/2001/QD/BT of April 18, 2001)

Ordinal number

Goods items

Headings and codes under the Import Tariff

Price difference collection rates (%)

1

- Uncoated printing and writing paper

4802.51.10

4802.52.10

4802.60.10

4823.51.10

4823.59.10

10

10

10

10

10

2

- Ceramic and granite floor or wall tiles, of a size not exceeding 400 mm x 400 mm, and tiles having either side of 400 mm or under

6810.19.10

6810.19.90

6904.10.00

6904.90.00

6907.10.00

6907.90.00

6908.10.00

6908.90.00

10

10

10

10

10

10

10

10

APPENDIX II

LIST OF GOODS ITEMS SUBJECT TO PRICE DIFFERENCE COLLECTION AS FROM JANUARY 1, 2002

(Issued together with the Finance Minister�s Decision No. 35/2001/QD/BTC of April 18, 2001)

Ordinal number

Goods items

Headings and codes under the Import Tariff

Price difference collection

rates (%)

1

- Tea-colored glass, of a thickness of between 5 and 12 mm; dark green glass, of a thickness of between 3 and 6 mm; white, transparent, flat glass, of a thickness of between 1.5 and 12 mm (excluding opacified glass, multi-layer glass, safety glass, wired glass and light-reflecting glass)

7003.12.90

7003.19.90

7004.20.90

7004.90.90

7016.90.00

10

10

10

10

10

2

- Constructional steels, in round, barbed (section, stripe, rib or twist) of a diameter of between 10 and 40 mm

7213.10.10

7214.20.20

10

10

- Constructional steels, in round, unbarbed, of a diameter of between 6 and 40 mm

7214.10.20

7214.99.00

7215.50.90

7215.90.90

10

10

10

10

- Equilateral V-angled steels, of a height of between 20 and 125 mm, C-shaped steels, of a height of 160 mm or under

7216.50.10

7216.50.90

10

10

- Scalene L-angled steels, of a height of between 20 and 125 mm

7216.21.00

7216.40.10

10

10

- Assorted U-shaped steels, of a height of 160 mm or under

7216.10.00

7216.31.10

7216.31.90

10

10

10

- Assorted I-shaped steels, of a height of 160 mm or under

7216.10.00

7216.32.10

7216.32.90

10

10

10

- Assorted H-shaped steels, of a height of 160 mm or under

7216.10.00

7216.33.10

7216.33.90

10

10

10

- Flat steels, clad with zinc, of a thickness of between 0.25 and 0.55 mm and a length of up to 3500 mm; corrugated plate steel, clad with zinc; corrugated plate steels, clad with non-ferrous materials

7210.41.10

7210.49.10

7210.61.10

7210.69.10

7210.70.40

7210.70.50

7210.70.90

7210.90.40

7210.90.50

10

10

10

10

10

10

10

10

10